Originally Posted by shinangel2292
no definitley not. giltoss isnt very effective at level 40 anyway i dont think. im afraid i may be using physical attacks
Gil Toss
does use the character's level as part of the determining algorithm, but the multiplier involved is so high that it would be moderately effective even at Level 40 (and it also derives the advantage of attacking all targets, which would be useful against Neo Ex-Death). Still, since you seem to be looking for the greatest challenge available, I'd recommend eschewing the ability.
What ability set do you plan to use for the battles?